Other Funds & Descriptions

FY 2022-23 Adopted Policy Budget

Funds are groups of revenue and expenditure accounts that must be balanced individually and separately. The City’s Budget contains over 100 funds. This page contains a miscellaneous group of funds that cover a variety of City functions. Some of these funds are for tracking the costs of citywide services (Internal Service Funds). Others are for the City's various capital projects, bond measures and other debts, and employee pension funds.

The financial statements collect funds in broader grouping and contain a number of accrual funds that are not used for budgetary purposes.

ENTERPRISE FUNDS

(3000-3999)

3100 - Sewer Service Fund

Source of Funds: Sewer service charges

Uses of Funds: Acquisition, construction, reconstruction, relocation, maintenance, operation, and repair of sewer facilities

3150 - Sewer Rate Stabilization Fund

Source of Funds: Transfer from sewer service fund

Uses of Funds: Required reserve

3200 - Golf Course

Source of Funds: City golf course fees and concession charges

Uses of Funds: City golf course operations, maintenance, and capital improvements

INTERNAL SERVICE FUNDS

(4000-4999)

4100 - Equipment Rental

Source of Funds: Equipment rental charges to operating departments

Use of Funds: Maintenance and replacement of City vehicles and other motorized equipment

4200 - Radio Fund

Source of Funds: Radio rental charges to operating departments

Use of Funds: Maintenance and replacement of City radios and other communications equipment

4210 - Telephone Equipment & Software

Source of Funds: Telephone and software charges to operating departments

Use of Funds: Maintenance and replacement of City telephones and computer software

4300 - Reproduction

Source of Funds: Reproduction equipment rental and services charges to operating departments

Use of Funds: Maintenance and replacement of City reproduction equipment

4400 - City Facilities

Source of Funds: City facility rental charges to operating departments

Use of Funds: Operation and maintenance of City facilities, including custodial services

4450 - City Facilities Energy Conservation Loan

Source of Funds: California Energy Commission

Use of Funds: Implement energy conservation capital projects in city facilities

4500 - Central Stores

Source of Funds: Reimbursements from departments

Use of Funds: Supplies, materials, and equipment for City operations

4550 - Purchasing Fund

Source of Funds: Purchasing charges to operating departments

Use of Funds: Staffing, operations, and maintenance for Purchasing unit of the Controllers' Office

4600 - Information Technology

Source of Funds: Information Technology charges to operating departments

Use of Funds: Operation and maintenance of City Information Technology systems

CAPITAL PROJECT FUNDS

(5000-5999)

5012 - JPFA Admin Building: Series 1996

Source of Funds: Negative Fund Repayment pursuant to Resolution No. 87140 C.M.S.

Use of Funds: Negative Fund Repayment pursuant to Resolution No. 87140 C.M.S.

5130 - Rockridge Library Assessment District

Source of Funds: Special property tax assessment

Use of Funds: Improvements to the Rockridge Library

5321 - Measure DD: 2009B Clean Water, Safe Parks & Open Space Trust Fund for Oakland

Source of Funds: Proceeds from General Obligation bonds authorized by Measure DD in 2009B

Use of Funds: Capital projects to improve water quality; provide educational and recreational facilities for children; clean up Lake Merritt; restore Oakland's creeks, waterfront, and Estuary; and renovate parks and open space

5322 - Measure DD: 2017C Clean Water, Safe Parks & Open Space Trust for Oakland

Source of Funds: Proceeds from bond measure authorized by Measure DD in 2002

Use of Funds: Waterfront improvements at Lake Merritt and the Estuary, including parks, trails, bridges, a recreation center, an arts center, land acquisition, and creek restoration

5330 - Measure KK: Infrastructure and Affordable Housing

Source of Funds: Proceeds from General Obligation bonds authorized by Measure KK in 2016

Use of Funds: Infrastructure projects including transportation and public facilities

5331 - Measure KK: Affordable Housing

Source of Funds: Proceeds from General Obligation bonds authorized by Measure KK in 2016

Use of Funds: Acquisition, rehabilitation, or new construction of affordable housing

5332 - Measure KK: Infrastructure Series 2020B-1 (Tax Exempt)

Source of Funds: Proceeds from General Obligation bonds authorized by the reissuance of Measure KK in 2020

Use of Funds: Infrastructure projects

5333 - Measure KK: Affordable Housing Series

Source of Funds: Proceeds from General Obligation bonds authorized by Measure KK in 2020

Use of Funds: Acquisition, rehabilitation, or new construction of affordable housing

5335 - Measure KK: Infrastructure Series

Source of Funds: Proceeds from General Obligation bonds authorized by the reissuance of Measure KK in 2022

Use of Funds: Infrastructure projects

5500 - Municipal Capital Improvement

Source of Funds: Bond proceeds

Use of Funds: Construction, purchase, lease, or improvements of City capital assets

5505 - Municipal Improvement Capital-Public Art

Source of Funds: 1.5% assessment on eligible City's capital projects

Use of Funds: Use for Public Art activities

5510 - Capital Reserves

Source of Funds: One-time revenues, mainly from bond refinancing/restructuring and financing deals

Use of Funds: Capital projects